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Revenue Recognition (Tables)
 6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue
The following tables provide details of revenue by major products/service offerings and revenue by geography.
Revenue by Major Products/Service Offerings
Three Months Ended June 30,Six Months Ended June 30,
($ in millions)2026202520262025
Hybrid Cloud$1,998 $1,796 $3,903 $3,483 
Automation
1,951 1,883 3,692 3,467 
Data
1,782 1,499 3,256 2,736 
Transaction Processing
2,030 2,208 3,963 4,037 
Total Software$7,761 $7,387 $14,813 $13,722 
Strategy and Technology
2,933 2,920 5,829 5,702 
Intelligent Operations
2,394 2,395 4,770 4,680 
Total Consulting$5,327 $5,314 $10,599 $10,382 
Hybrid Infrastructure2,570 2,866 4,678 4,512 
Infrastructure Support1,265 1,275 2,483 2,515 
Total Infrastructure$3,835 $4,142 $7,161 $7,027 
Financing (1)
186 166 406 357 
Other (2)
52 (31)100 30 
Total revenue$17,162 $16,977 $33,079 $31,519 
(1)Contains lease and loan financing arrangements which are not subject to the guidance on revenue from contracts with customers.
(2)Includes reductions in revenue for estimated residual value less related unearned income on sales-type leases, which reflects the z17 launch in June 2025. Refer to note A, "Significant Accounting Policies," in the company's 2025 Annual Report for additional information.
Schedule of disaggregation of revenue by geography
Three Months Ended June 30,Six Months Ended June 30,
($ in millions)20262025 20262025
Americas$8,417 $8,462 $16,278 $15,668 
Europe/Middle East/Africa5,633 5,413 10,876 9,965 
Asia Pacific3,112 3,103 5,925 5,886 
Total$17,162 $16,977 $33,079 $31,519 
Schedule of reconciliation of contract balances
The following table provides information about notes and accounts receivable — trade, contract assets and deferred income balances.
($ in millions)
At June 30, 2026At December 31, 2025
Notes and accounts receivable — trade (net of allowances of $107 in 2026 and $99 in 2025)
$6,044 $8,112 
Contract assets (1)
$559 $482 
Deferred income (current)$16,160 $16,101 
Deferred income (noncurrent)$4,272 $4,271 
(1)Included within prepaid expenses and other current assets in the Consolidated Balance Sheet.
Schedule of notes and accounts receivable - trade allowance for credit losses
The following table provides roll forwards of the notes and accounts receivable — trade allowance for expected credit losses for the six months ended June 30, 2026 and the year ended December 31, 2025.
($ in millions)
    
January 1, 2026Additions / (Releases)
Write-offs (1)
Foreign currency and otherJune 30, 2026
$99$16$(12)$4$107
January 1, 2025Additions / (Releases)
Write-offs (1)
Foreign currency and otherDecember 31, 2025
$114$5$(31)$10$99
(1)The majority of the write-offs during the period related to receivables which had been previously reserved.